PocketLaw | USC 26 | GENERAL PROVISIONS

GENERAL PROVISIONS

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Rules for application of assessable penalties

Failure to collect and pay over tax, or attempt to evade or defeat tax

Sanctions and costs awarded by courts

Fraudulent statement or failure to furnish statement to employee

Excessive claims with respect to the use of certain fuels

Erroneous claim for refund or credit

Failure to file information with respect to certain foreign trusts

Failure to file returns, etc., with respect to foreign corporations or foreign partnerships

False information with respect to withholding

Assessable penalties with respect to liability for tax under chapter 42

Assessable penalty with respect to public inspection requirements for certain tax-exempt organizations

Failure to file returns or supply information by DISC or former FSC

Assessable penalties with respect to information required to be furnished under section 7654

Failure to file notice of redetermination of foreign tax

Fraudulent statement or failure to furnish statement to plan participant

Failure to file actuarial report

Failure to provide reports on certain tax-favored accounts or annuities; penalties relating to designated nondeductible contributions

Understatement of taxpayer's liability by tax return preparer

Other assessable penalties with respect to the preparation of tax returns for other persons

Substantial and gross valuation misstatements attributable to incorrect appraisals

Rules applicable with respect to sections 6694, 6695, and 6695A

Failure to file partnership return

Failure to file S corporation return

Promoting abusive tax shelters, etc.

Penalties for aiding and abetting understatement of tax liability

Frivolous tax submissions

Rules applicable to penalties under sections 6700, 6701, and 6702

Failure to keep records necessary to meet reporting requirements under section 6047(d)

Failure by broker to provide notice to payors

Original issue discount information requirements

Failure to furnish information regarding reportable transactions

Penalty for failure to include reportable transaction information with return

Failure to maintain lists of advisees with respect to reportable transactions

Penalties with respect to mortgage credit certificates

Failure to disclose that contributions are nondeductible

Failure by tax-exempt organization to disclose that certain information or service available from Federal Government

Failure to disclose treaty-based return positions

Disclosure or use of information by preparers of returns

Failure to meet disclosure requirements applicable to quid pro quo contributions

Dyed fuel sold for use or used in taxable use, etc.

Tampering with or failing to maintain security requirements for mechanical dye injection systems

Refusal of entry

Failure to display tax registration on vessels

Failure to register or reregister

Fraudulent acknowledgments with respect to donations of motor vehicles, boats, and airplanes

Penalty with respect to certain adulterated fuels

Fraudulent identification of exempt use property